UAE Mandates Supplier and Transaction Due Diligence for VAT Input Tax Recovery
The UAE Federal Tax Authority has issued Decision No. 13 of 2026, establishing mandatory supplier verification rules under Article 54(bis) of the UAE VAT Law. Taxable businesses must verify supplier identities, licenses, signatories, and premises before claiming input tax deductions. The FTA may disallow deductions if transactions are tied to tax evasion under a 'knew or should have known' standard.













